Lora, Bhumi and Tammy were given a work each and only one of the three completed their work. Each person was employed in one of the three different companies - Avtech, Prosys and Kygard. Avtech employees always speak the truth, Prosys employees always lie and Kygard employees tell the truth and lie, alternatively. After asking them about the work they gave these statements.
Bhumi:
Lora has completed her work.
Tammy is not a Prosys employee.
Lora:
I would have completed the work, if Tammy had not distracted me with movies.
Tammy always speaks the truth.
Tammy:
I hadn’t distracted Lora with the movies.
Bhumi completed her work.
Bhumi is an employee of which company?

Let's take a look at Lora's statements:
In her first statement, Lora says that Tammy distracted her, and in the second statement, she says that Tammy always tells the truth. 

According to this, Lora herself can never be the truth-teller because she says that Tammy is the truth-teller and there can only be one truth-teller. 

That leaves us with three cases:
Lora is a liar
In that case, Tammy is not a truth-teller. Making Tammy the alternator. 
In her first statement, Lora said that Tammy distracted her, which must be a lie. 
This must mean that Tammy's first statement must be true, making her second statement false that Bhumi completed her work meaning that Bhumi did not complete her work. As the only remaining option, it must be the truth-teller. 
According to Bhumi's second statement, Tammy cannot be a liar, which is true. 
Bhumi's first statement can also be true, and Lora could have completed the work. 
This case is valid for all scenarios, making Bhumi the truth-teller or an Avtech employee. 

Let's take Lora to be an alternator which says the truth first:
In this case, Tammy is not a truth teller, meaning Tammy must be a liar. Making Bhumi the truth-teller, but Bhumi saysa that Tammy is not a liar. We have a contradiction here. 

Let's consider the final case, where Lora is an alternator who says the lie first:
In this case, Tammy is the truth-teller, and Bhumi is the liar. But Bhumi says that Tammy is not a liar. If Bhumi always lies, that cannot be the case, and we run into contradictions yet again. 

Therefore, the only possible scenario is that Lora is a liar, Tammy is an alternator, and Bhumi is the truth-teller and must be an Avtech employee. 

Therefore, Option B is the correct answer.